Exempt AFSP Requirements

15-hour AFSP Tax Preparer Package

This package satisfies the continuing education requirements for the IRS Annual Filing Season Program Record of Completion for PTIN holders who are not required to complete the 6-hour AFTR course. It includes courses listed below, which satisfy the following categories:

  • Federal Income Tax Changes 2024 – 3 hours
  • Federal Tax Law – 10 hours
  • Ethics – 2 hours

All course materials are provided as PDF files that can be accessed from your account immediately after purchase. Exams are administered online and are scored immediately upon submitting your exam. The IRS requires a passing score of 70% for each course.

MyCECentral is an IRS Approved Continuing Education Provider.

Click here to enroll in the 15-hour Exempt AFSP Package. (AFTR Exempt)

All AFSP courses were required to be completed by 12/31/2024. Courses for next year will be available Summer 2025.

See Are you Exempt? if you are unsure whether this is the correct package for your requirements.

3-Hour Federal Income Tax Changes – 2023

Federal Income Tax Changes – 2024 examines the tax changes affecting taxpayers in 2024 as a result of passage of the Inflation Reduction Act and the inflation-changed limits that are more significant from the perspective of an income tax preparer. Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. Some context will be supplied, as appropriate, to assist readers in understanding the changes.

Course Info

Delivery: Self-Study
CPE Hours: 3
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
Category: Annual Federal Tax Refresher

10-Hour Federal Tax Law Topics Package

This package, containing three courses, is designed to meet the 10-hour federal tax law requirement for the Annual Filing Season Program. The courses included in the 10-hour package are:

  1. Education Tax Benefits
  2. Navigating Form 1040
  3. Schedule C Home Office Deduction

Package Info

Delivery: Self-Study
CPE Hours: 10
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
Category: Annual Federal Tax Refresher

2-Hour Tax Return Preparer Ethical Issues

Tax Return Preparer Ethical Issues examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions and return of client records. The ethical rules governing these issues are discussed, and tax preparers are presented with real-world scenarios that focus on the ethical issues that may be encountered in their professional activities.

Course Info

Delivery: Self-Study
CPE Hours: 2
Course Level: Basic
Prerequisites: None
Advanced Preparation: None
Category: Ethics